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Performance indicators differ from business drivers and aims (or goals). A school might consider the failure rate of its students as a key performance indicator which might help the school understand its position in the educational community, whereas a business might consider the percentage of income from returning customers as a potential KPI.
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The balanced scorecard has more recently become a key component of structured approaches to corporate strategic management. [ 6 ] Two of the ideas that underpin modern balanced scorecard designs concern making it easier to select which data to observe, and ensuring that the choice of data is consistent with the ability of the observer to intervene.
Measures – also called metric or key performance indicators (KPIs) Spotlight indicators – red, yellow, or green symbols that provide an at-a-glance view of a measure's performance. Each of these sections ensures that a Balanced Scorecard is essentially connected to the businesses critical strategic needs.
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The latest revision of EMAS came into effect on 11 January 2010 (EMAS III). With the introduction of EMAS III, the scheme is globally applicable and no longer limited to EU Member States. With EMAS III the EU also introduced obligatory Key Performance Indicators (KPI) in order to harmonize reporting on environmental performance.